3-33. You are the manager of the Corn is Not Just for Ethanol (CNJE) relief organization, which works with a coalition of countries to help provide corn, wheat, and other food staples to countries where food is in short supply. CNJEs board has asked you to prepare a monthly operating budget based on feeding 15,000 people per day as well as a flexible budget based on a 30 percent increase in the number of people you will have to feed each day.

Problem 3-33
Inputs
WNS monthly support	$ 50,000
Payment per person fed per day	$ 4.17
Days in a month	30
People fed per month	15,000
People per truck	500
Monthly truck operating cost	$ 2,600
Depreciationnontrucking	$ 18,000
Food costs per person per day	$ 4.00
Manager	$ 48,000
Security Chief	$ 36,000
Field Manager	$ 24,000
Benefits as % of salaries	30%
Local Cooks	20
Daily Cook's salary	$ 25.00
Total Cooks capacity	20,000
Flexible %	30%
Base Calculations
Base truck needed (calculated)	30
Incremental Trucks needed (calculated)	9
	Base	Flexible
Revenues
Grant Revenue
Coalition per-person fed payments
Total Revenue & Support
Expenses
Staff Salaries
Cooks
Benefits
Total Salaries and Benefits
Other Operating Expenses
Food Costs
Step Fixed Trucking Costs
Depreciation
Total Other Operating Expenses
Total Expenses
Surplus/(Deficit)